LESSON PLAN

Course Information
Course Number AcFn 4121
Course Title Accounting Information System
Degree Program BA Degree in Accounting and Finance
ETCTS Credits 5
Contact Hours (per 3
week)
WEEKS Course Contents Reading
2WEEKs 1. Accounting Information Systems: An Overview • System Development
{1ST – 2ND}  An Overview of AIS • The Accountant’s Role in Managing the SDLC
 Business Processes/Activities/Decisions/ and Information • System Analysis & Design - System Planning
Needs • System Analysis: Objectives, Reasons and Tools
 Scope of AIS • Feasibility Study and Its Importance in Project
 Uses of AIS and Role of Accounts in Relation to AIS Management
• Feasibility Analysis
• Determining System Requirements
• Information Gathering: Interactive Methods
• Information Gathering: Unobtrusive Methods
2WEEKs 2. Overview of Business Processes  Identify a Process to Analyze.
{3RD - 4TH}  Business Processes and Events  Collect Data About the Process.
 Identifying Events in Business Process  Map Out the Process.
 Organizing data in an AIS  Analyze the Process.
 Types of Files and Data  Develop a “To-Be” Plan.
 Events and Activities  Implement and Reevaluate.
2WEEKs 3. The System Development Process  Useful Tips For Software Development
{5TH - 6TH}  System Development and Documentation Tools and Outsourcing
Techniques: DFD, and Flow Chart  The Pros and Cons of IT Outsourcing
 System Development Processes (Methodology, System  What is Prototyping in System Analysis and
Investigation, Planning, Analysis, Design, Implementation) Design?
 What is agile methodology? Modern software
development explained
 What is BPM? A Guide to Business Process
Management
2WEEKs 4. Relational Databases  Relational Databases and MS Access
{7TH - 9TH}  Database Systems  Creating Tables
 Database Design Process  Creating Forms
 The REA Data Model  Microsoft Access Queries
  Database Systems and Future of Accounting  Relationships and the Relationships Tool
 Microsoft Access Queries – Advanced
 Entity Relationship Modelling
 Mapping an ERD to a Relational Database
 Data Definition Language (DDL)
2WEEKs 5. Transaction Cycles and Accounting Applications  The Conversion Cycle
{10TH - 11TH}  Organizing Accounting Applications  The Expenditure Cycle Part I
 Processing Modes  Purchases and Cash
 The Revenue Cycle  Disbursements Procedures
 The Expenditure Cycle  The Expenditure Cycle Part II
 General Ledger and Reporting System  Payroll Processing and Fixed
 Asset Procedures
 Financial Reporting and
 Management Reporting Systems
2WEEKs 6. Control and Audit of AIS  Fraud
{12TH - 14TH}  Overview of Control Concepts  Financial corruption
 Information System Control  System security
 Computer Controls and Security  Internal Control Concepts and Techniques
 Overview of Auditing of Computer Based IS

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and analysis. Take-home assignment will
Methods/strategy be given at the end of each chapter for submission within a week. Solution to the assignments will be given once assignments are
collected. Cases with local relevance will also be given for each chapter for group of students to present in a class room. The full
and active participation of students is highly encouraged.